Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
Note: It is a system-generated summary and is for quick reference only.